Cash 4,500 Notes Payable 80,000 Accounts Receivable 1,400 John Smith, Drawing 8,000 Supplies 300 John Smith, Capital 28,000 Prepaid Insurance Expense 500 Fees Earned 44,000 Land 15,000 Wages Expense 5,800 Buildings 145,000 Insurance Expense 400 Accumulated Depreciation 25,000 Rent Expense 1,600 Accounts Payable 450 Interest Expense 350 Wages Payable 5,000 Utilities Expense 575 Unearned Revenue 1,200 Miscellaneous Expense 225 What is the amount of net income or net loss? If loss, place negative sign in front of number.